1975 (7) TMI 7

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....y the accountable person on the 29th June, 1966, and a sum of Rs. 3,000 was paid. A balance of the demand remained unpaid. A notice dated the 17th January, 1970, was issued by Asst. Controller directing the accountable person to pay the balance and to show cause why on failure to make the payment demanded penalty should not be levied. The accountable person in his reply raised various legal contentions. The Asst. Controller rejected such contentions and levied a penalty of Rs. 10,000 under s. 73(5) of the E.D. Act. The accountable person appealed to the Appellate Controller who found that the appeal itself was not maintainable as the demand had not been paid in accordance with the prov. to s. 62(1) of the E.D. Act. On further appeal t....

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....e. s. 62 of the E.D. Act, 1953, reads as follows: "62. Appeal against orders of Controller.-(1) Any person- (a) objecting- (i) to any valuation made by the Controller, or (ii) to any order made by the Controller determining the estate duty payable under section 58 or section 59, or (iii) to any penalty levied by the Controller under section 60, section 72 or section 84, or (iv) to any penalty imposed by the Controller under sub-section (1) of section 46 of the Indian Income-tax Act, 1922 (11of 1922), as applied under sub-section (5) of section 73 for the purposes of estate duty, or (b) denying his liability to the amount of estate duty payable in respect of any property, may, within thirty days of the date of the rec....

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...." (5) The provisions of sub-sections (1), (1A), (2), (3), (4), (5), (5A), (6) and (7) of section 46 and section 47 of the Indian Income-tax Act, 1922 (XI of 1922), shall apply as if the said provisions were provisions of this Act and referred to estate duty (including estate duty provisionally assessed) and sums imposed by way of penalty or interest under this Act instead of to Income-tax and sums imposed by way of penalty or interest under that Act and to Controller of Estate Duty instead of to Income-tax Officer." It appears to us that the provision relating to the payment of duty prior to the filing of an appeal as contained in s. 62 of the E.D. Act, 1953, is an independent provision not dependent on s. 46 of the Indian I.T. Act, 1922....